Good news for Nora!
Language: English Series: Taxation ; 160(4135) 29 November 2007, 593-595(3)Publication details: 2007Subject(s): Summary: Discusses the taper relief rules which have complicated the capital gains tax code. Examines how much taper relief would be available on the disposal of a shop owned for sixteen months, used by a tenant for over six months and which is otherwise empty. Using this case as a worked example, shows how the business asset taper relief entitlement should be calculated.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | L141982 (Browse shelf(Opens below)) | 1 | Available | 141982-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
Discusses the taper relief rules which have complicated the capital gains tax code. Examines how much taper relief would be available on the disposal of a shop owned for sixteen months, used by a tenant for over six months and which is otherwise empty. Using this case as a worked example, shows how the business asset taper relief entitlement should be calculated.